CLA-2-06: RR: NC: SP: 231 R01132

Ms. Josie Custode
Westbrook Floral Ltd.
270 Hunter Rd.
Grimsby, Ontario, Canada L3M4G1

RE: The tariff classification of live plants from Canada.

Dear Ms. Custode:

In your letter dated December 12, 2004, you requested a tariff classification ruling.

The merchandise, identified as “Fleurettia,” consists of two fleurette (Chrysanthemum morifolium) plants and one poinsettia plant, with soil, to be imported in a decoratively wrapped plastic growing pot. This item is neither a set nor a composite good. The plants are separately classifiable, with the value of the wrapping, soil and growing pot prorated equally, as packaging, over the value of the three plants.

The applicable subheading for the Fleurette plants will be 0602.90.3010, Harmonized Tariff Schedule of the United States (HTS which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, other, with soil attached to roots, chrysanthemums. The rate of duty will be 1.4 percent ad valorem.

The applicable subheading for poinsettia plants will be 0602.90.6020, Harmonized Tariff Schedule of the United States (HTS), which provides for other live plants (including their roots), cuttings and slips; mushroom spawn, other, other, other, with soil attached to roots, poinsettias. The rate of duty will be 1.9 percent ad valorem.

Requests for information regarding other applicable regulations administered by the U.S. Department of Agriculture may be addressed to that agency at the following location: A.P.H.I.S., Veterinary Services Federal Building, Room 756 6505 Belcrest Road Hyattsville, MD 20782

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Thomas Brady at 646-733-3030.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division